IDEAS home Printed from https://ideas.repec.org/a/taf/deveza/v40y2023i5p1038-1052.html
   My bibliography  Save this article

A critical analysis of environmental taxes in Mauritius; A comparative study with South Africa

Author

Listed:
  • Beebeejaun Ambareen

Abstract

Mauritius is a highly vulnerable country with respect to the negative impact of climate change. In this respect, it is imperative to address environmental issues through various instruments and one particular tool chosen for this purpose is fiscal measures in the form of environmental taxes. Consequently, the objectives of this research are to critically assess the various types of environmental taxes in Mauritius and to provide recommendations to enhance the existing framework on environmental taxation as a policy instrument to alleviate pollution and environment degradation in Mauritius. In particular, the carbon taxation, motor fuel taxes, vehicle ownership taxes, Maurice Ile Durable (MID) levy plastic containers levy and environment protection fee among others will be analysed. The methodology applied in this research is a legal analysis of rules pertaining to environmental taxation in Mauritius. A comparative analysis will also be performed to find out the corresponding legal provisions on environmental taxes in South Africa. Since Mauritius is part of Africa, it becomes relevant to compare how one among the African continent’s most powerful economic powerhouses being South Africa, is dealing with environmental degradation and whether Mauritius may implement some of them.

Suggested Citation

  • Beebeejaun Ambareen, 2023. "A critical analysis of environmental taxes in Mauritius; A comparative study with South Africa," Development Southern Africa, Taylor & Francis Journals, vol. 40(5), pages 1038-1052, September.
    • Handle: RePEc:taf:deveza:v:40:y:2023:i:5:p:1038-1052
    DOI: 10.1080/0376835X.2023.2171366
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/0376835X.2023.2171366
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0376835X.2023.2171366?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Adel Ben Youssef & Mounir Dahmani, 2024. "Evaluating Environmental Sustainability in Africa: The Role of Environmental Taxes, Productive Capacities, and Urbanization Dynamics," Economies, MDPI, vol. 12(4), pages 1-24, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:deveza:v:40:y:2023:i:5:p:1038-1052. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/CDSA20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.